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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Media Ekonomi dan Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Science Jurnal Ekonomi dan Bisnis AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan Jurnal Bisnis dan Akuntansi Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman FINANCIAL : JURNAL AKUNTANSI Jurnal Dinamika UMT BALANCE: Economic, Business, Management and Accounting Journal Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Politala Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA JBMR: Journal of Business and Management Review JES (Jurnal Ekonomi Syariah Journal of Sustainable Tourism and Entrepreneurship International Journal Of Science, Technology & Management (IJSTM) Quantitative Economics and Management Studies Multicience INTELEKTIVA Jurnal Akuntansi Bisnis Pelita Bangsa Daengku: Journal of Humanities and Social Sciences Innovation Dynamic Management Journal JCDD Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ilmiah Ilmu Manajemen (JUIIM) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Ekonomi, Bisnis dan Manajemen Jurnal Manajemen Bisnis Kewirausahaan Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Jurnal Pemberdayaan Umat Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Publikasi Ilmu Manajemen Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis (JUPSIM) Jurnal Kendali Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntan Publik Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Akuntansi: Jurnal Riset Ilmu Akuntansi Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia International Journal of Economics, Business and Innovation Research Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Akuntansi Proceedings of International Conference on Islamic Economic Finance and Social Finance Balance : Jurnal Akuntansi dan Bisnis Jurnal Kendali Akuntansi
Abbas, Dirvi Surya
Faculty Of Economic & Business, Universitas Muhammadiyah Tangerang, Tangerang City, Banten, Indonesia
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Analisis Audit Operasional Terhadap Efektifitas Fungsi Akuntansi dan Pengendalian Internal Pada PT XX Zulfa Aryani Karimah; Dewi Novita Sari; Nuraini Nuraini; Aisya Mauliadiana; Nurmala Dewi; Mohamad Adrian Agus Pratama; Dirvi Surya Abbas
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 6 (2025): Desember 2025 - Januari 2026
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Di era digitalisasi saat ini, fungsi akuntansi dituntut untuk menyediakan informasi keuangan yang akurat dan tepat waktu guna mendukung pengambilan keputusan strategis. PT XX menghadapi tantangan dalam mengoptimalkan fungsi akuntansinya yang masih memiliki ketergantungan pada proses semi-manual dan struktur organisasi yang belum sepenuhnya ideal. Penelitian ini bertujuan untuk mengevaluasi efektivitas, efisiensi, dan ekonomisasi fungsi akuntansi serta sistem pengendalian internal pada PT XX, serta memberikan rekomendasi perbaikan untuk meningkatkan kinerja operasional. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus melalui audit manajemen. Data dikumpulkan melalui kuesioner, observasi, dan analisis dokumen pembukuan serta laporan keuangan perusahaan. Hasil pemeriksaan menunjukkan bahwa meskipun fungsi akuntansi secara umum telah berjalan dengan baik, terdapat kelemahan signifikan berupa praktik rangkap jabatan, ketiadaan Manual Akuntansi tertulis, belum tersedianya Buku Serba-serbi untuk transaksi non-rutin, dan sistem pencatatan yang belum terintegrasi (semi-manual). Hal ini berisiko menyebabkan inkonsistensi pelaporan dan keterlambatan penyajian informasi keuangan. Sistem akuntansi PT XX sudah cukup andal namun memerlukan penguatan pada aspek administrasi formal dan digitalisasi sistem untuk mencapai efisiensi maksimal. Perusahaan direkomendasikan untuk segera menyusun Manual Akuntansi resmi, mengimplementasikan software akuntansi terintegrasi (ERP sederhana), melakukan rekonsiliasi bank secara periodik, serta memberikan pelatihan berkelanjutan bagi staf akuntansi untuk menghadapi transisi sistem digital
PELATIHAN DIGITAL MARKETING UNTUK UMKM: MENINGKATKAN AKSES PASAR DENGAN MEDIA SOSIAL Abbas, Dirvi Surya; Muchlish, Munawar; Tjun, Lauw Tjun
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34239

Abstract

Abstrak: Permasalahan utama mitra UMKM di tanah tinggi, kota Tangerang adalah rendahnya pemahaman mengenai digital marketing, khususnya terkait preferensi konsumen dalam mengakses informasi produk secara mudah dan cepat. Tujuan pengabdian ini adalah meningkatkan literasi digital pelaku UMKM agar mampu memahami perilaku pasar serta memanfaatkan media sosial sebagai sarana pemasaran. Metode yang digunakan berupa sosialisasi dan pelatihan interaktif kepada 25 pelaku UMKM melalui penyajian materi dan praktik langsung. Evaluasi dilakukan dengan 10 soal pre-test dan 10 soal post- test untuk mengukur peningkatan pemahaman. Hasilnya menunjukkan adanya peningkatan soft skill sebesar 95% dalam pemahaman strategi pemasaran digital serta peningkatan hard skill sebesar 95% dalam penggunaan media sosial untuk promosi. Selain itu, beberapa peserta melaporkan kenaikan nilai ekonomis rata-rata 95% dalam tiga bulan pertama setelah penerapan strategi. Hal ini menegaskan bahwa digital marketing dapat menjadi solusi penting dalam meningkatkan daya saing UMKM di era ekonomi digital.Abstract: The main problem faced by MSMEs in tanah tinggi, Tangerang city is the lack of understanding of digital marketing, particularly in terms of consumer preferences for easy and fast access to product information. This community service aims to improve the digital literacy of MSME actors so they can understand market behavior and utilize social media as a marketing tool. The method applied consisted of socialization and interactive training involving 25 MSME participants through material presentation and hands-on practice. Evaluation was conducted using pre-test and post-test assessments to measure knowledge improvement. The results indicated a 95% increase in soft skills related to digital marketing strategies and a 95% increase in hard skills in using social media for promotion. In addition, several participants reported an average economic growth of 95% within the first three months of implementation. These findings highlight that digital marketing is a crucial solution to enhance MSME competitiveness in the digital economy era.
Analysis Of Factor Affecting Financial Distress Moderated By Institutional Ownership Hamdani Hamdani; Dirvi Surya Abbas; Imam Hidayat; Noorkartina Mohamad
Jurnal Reviu Akuntansi dan Keuangan Vol. 15 No. 1 (2025): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v15i1.35800

Abstract

Purpose: This research was conducted on manufacturing companies in Indonesia. This study aims to find out how the relationship between sales growth, tax aggressiviness, and operating capacity to the financial distress of manufacturing companies in Indonesia with moderated institutional ownership Methodology/approach: The secondary data collection method is the purposive sampling method. Data will be selected according to the criteria. The data test used Descriptive Analysis of Statistics, Chow, Hausman and LM. The hypothesis test uses panel data regression model test and moderated regression analysis. Findings: Based on the results of the study, it shows that there is an influence of negative sales growth, and tax aggressiveness on financial distress. Institutional ownership is able to moderate sales growth and operating capacity against financial distress. Practical implications: In order for investors to be able to know the latest factors that manage sales growth and operating capacity well and increase institutional ownership supervision of the company's operational activities, can play an important role in reducing financial distress. Originality/value: There is still limited research in Southeast Asian countries on the role of institutional ownership in reducing financial distress as a moderation variation, as well as to complement the existing research shortcomings, by raising the types and effects of the role of institutional ownership as a moderation
Analyze of Audit Delay With The Roles Reputation, Fee, Traits, and Tenure as Mediation Amelia, Siti Nur; Abbas, Dirvi Surya
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42879

Abstract

Purpose: This study examines the effect of audit firm reputation, audit fee, and auditor characteristics including certification and gender on audit delay, with audit tenure as a mediating variable, focusing on industrial companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology/approach: A quantitative research design was employed using panel data regression analysis to investigate both direct and indirect relationships among the variables. The study utilized 425 firm-year observations from 85 manufacturing companies, analyzing the mediating effect of audit tenure through the Sobel test and path analysis. Findings: The results reveal that audit firm reputation has a positive and significant effect on audit delay, indicating that reputable or Big Four–affiliated firms are associated with longer audit completion periods. In contrast, audit fee has a negative and significant effect, suggesting that higher audit fees accelerate audit completion. Auditor certification, auditor gender, and audit tenure do not have a significant direct effect on audit delay. Furthermore, audit fee significantly influences audit tenure, while audit tenure does not mediate the relationship between audit firm reputation, audit fee, and auditor certification on audit delay. However, audit tenure significantly mediates the relationship between auditor gender and audit delay. Practical implications: These findings suggest that both institutional factors (audit firm reputation) and economic factors (audit fee) play important roles in determining audit timeliness. While reputable firms may prioritize procedural thoroughness, adequate audit compensation enhances efficiency. The selective mediating role of audit tenure also indicates that engagement continuity does not universally improve audit timeliness. Originality/value: This study contributes to the audit delay literature in emerging markets by integrating firm-level and auditor-level determinants and examining audit tenure as a mediating factor, offering theoretical and managerial implications for improving audit quality and timeliness in Indonesia’s manufacturing sector.
Pengaruh Intellectual Capital, Inventory Turnover dan Profitabilitas Terhadap Financial Distress Riyana Eka Sapitri; Dirvi Surya Abbas; Sriyanto, Sriyanto
Jurnal Kendali Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i1.1663

Abstract

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.
The Influence Of Islamic Corporate Social Responsibility, Intellectual Capital, And Independent Commissioners On Financial Performance Moderated By Risk Management Siti Salamah; Dirvi Surya Abbas
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7978

Abstract

Financial performance plays an important role in a company, and good financial services can have a positive effect on the company. The purpose of this study is to investigate and demonstrate the influence of Islamic Corporate Social Responsibility (ICSR), intellectual capital, and independent commissioners on financial performance, with risk management as a moderating variable. The research population consists of companies listed on the Jakarta Islamic Index 70 (JII 70) during the period 2020–2023, with a sample of 17 companies selected using purposive sampling. Data were analysed using Moderated Regression Analysis (MRA). The results indicate that ICSR has a negative impact on financial performance, intellectual capital has a significant positive impact, while liquidity has a significant negative impact on financial performance. Risk management can moderate the effect of ICSR on financial performance. Risk management cannot moderate the effect of IC on financial performance, but it can moderate the effect of independent commissioners on financial performance. This study can complement existing theories and research findings, provide references for improving and enhancing company performance, and assess benefits.
The Influence Of Corporate Governance, Profitability, Leverage , And Technological Innovation Mechanisms On Sustainability Reporting Umi Masruroh; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7985

Abstract

This study aims to test and analyze the influence of Corporate Governance, Profitability, Leverage, and Technological Innovation Mechanisms on Sustainability Reporting in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach. The sample of this study is 17 manufacturing companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. Sample determination using purposive sampling. Testing using Eviews media 12. Data collection uses secondary data. The results of the study show that the variables of the corporate governance mechanism proxied with CGPI, profitability, and technological innovation have a positive effect on sustainability reporting. Meanwhile, leverage in this study has a negative effect on sustainability reporting.
The Influence Of Green Accounting, Environmental Performance, And Corporate Risk On Financial Performance With Corporate Governance As A Moderating Variable Hilda Nur Awaliah; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7987

Abstract

This research examines the relationship between financial performance, environmental performance, and corporate accounting via the lens of corporate governance as a moderating variable. Data was retrieved from the financial reports of manufacturing businesses listed on the Indonesian Efek Exchange (BEI) from 2019 to 2023. The study was conducted using a quantitative method using Eviews 12 for regression. Environmental performance does not have a substantial effect on financial success, according to the research results, but green accounting and business risk do. Evidence suggests that good company governance amplifies the impact of accounting and risk on financial performance without modifying the correlation between environmental performance and financial success. In order to improve financial performance, these results show that innovative accounting methods backed by solid governance and efficient risk management are crucial. This research makes a valuable contribution to our understanding of financial performance-influencing elements, especially in the context of advanced business and risk management.
The Effect Of Company Size, Public Accounting Firm Size, And Audit Tenure On Audit Report Lag With Auditor Industry Specialization As A Moderating Variable Carisa Dea Ananda; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7992

Abstract

The number of days that elapse between the closing date and the date on which the auditor's report about the company's annual financial statements is disclosed is the formula for audit report lag, which is the time it takes to complete audit reports. In terms of numbers, the audit report lag is measured in days. The purpose of this research is to investigate the relationship between auditor industry specialization and audit report latency, as well as the effects of auditor tenure, firm size, and the size of public accounting firms. Using a purposive selection approach, 71 firms were selected for the study's sample from the population of manufacturing enterprises listed on the Indonesia Stock Exchange between 2019 and 2023. For this data analysis, we flipped to Moderated Regression Analysis (MRA). The results showed that firm size had a negative effect on audit report lag, business size had a favorable effect, and public accounting firm size had no effect. Although auditor sector specialization can lessen the influence of business size on audit report delay, it cannot offset the impact of public accounting firm size and audit duration in general.
The Impact Of Audit Findings, Audit Opinion And Size Of Government On The Level Of Local Government Corruption (Empirical Study On Regency And City In Banten Province In 2019 - 2023) Rizki Bella Andhika Siregar; Dirvi Surya Abbas; Imam Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8024

Abstract

Audit act as independent monitors and transparent performance assessors to overcome the information asymmetry between principal and agent, thereby reducing the risk of fraud and manipulation (in this context, corruption). Although the audit system has been implemented in the government, data from the Banten Prosecutor's Office shows that corruption cases still occur, especially in the districts and cities of Banten in 2019-2023. The purpose of this study was to determine the effect of audit findings, audit opinion, and government size on the level of local government corruption, an empirical study of regencies and cities in Banten Province in 2019-2023. This type of research uses quantitative research. The techniques used to analyze the data in this study are descriptive statistics, classical assumption tests and hypothesis testing. The number of samples used was 8 districts and cities in Banten Province in 2019-2023. From the results of t-test hypothesis testing, it is known that audit findings (X1), audit opinion (X2) and size of government (X3) have no significant effect on the level of corruption. For f-test, the significance results are audit findings (X1), audit opinion (X2) and government size (X3) have no effect simultaneously or together on the level of corruption.
Co-Authors Abda Abda Abduh Hafizh Rabbani Abdul Rauf Abdul Rauf Abdurrosyid Adelia Eka Resimasari Adelia Zulfa Marshanda Aditya Prayoga Adristi Eka Putri Ahmad Jayanih Ahmad Jayanih Ahmad Pebrian Ahmad Saefudin Ahmad Zaki Ahmad Zaki Mubbarok Ahmad Zaki Mubbarok Aisya Mauliadiana Aisyah Rahmawati Alfia Nur Azizah Ali Kusuma Wardhana Alifah Fauzi Alimah Tamira Alvina Anggraini Amelia, Siti Nur Anam, Chaerul Andriani, Rosedian Anggi Aprilia Anggi Wahyuni Nasution Anif Yanuar Y.I Anis Viona Anisa Anisa Anisa Fu’adiyah Anita Ardiyanti Anjar Prianti Annisa Isabela Aprilia Maharani Firdousy Aprilliani Tri Wiyanti Aprilliani Tri Wiyanti Ardiyanti, Anita Arian Firmansyah Arnetta Valencia Qoys Arry Eksandy Asri Fitri Annisa Atika Meliana Putri Ayu Arifiani Nurfajri Bagas saputra Baitika Ayu Lestari Basuki BASUKI Basuki , Basuki Basuki BASUKI BASUKI Beby Ratna Sari Bella Nadiyah Putri Budi Rohmansyah Cahya sinta sari Carisa Dea Ananda Carissa Azka Pramatya Choirunnisa, Tarisa Adinda Cindi Furwati Citra Kharisma Putri Tias Daniel Rahandri Daniel Rahandri Daniel Rahandri Danty Aulia Rachmi Dela Yulia Denna Aprilla Ardiyanti Denna Aprilla Ardiyanti Desi Mardania Desi Rahmawati Dewi Aprianti DEWI NOVITA SARI Dewi Rachmania Dewi Rachmania Dewi Rachmania Dewi Rachmania DEWI RAHMAWATI Dewi, Siti Ratna Dina Fransiska Djenny Sasmita Djenny Sasmita Dwicahyani, Rizka Meri Dylana Pricillia Anatasya Dzikrullah, Faiz Efta Widiyah Elissa Putri Rosalia Elsa Audia Utami Elvira Oktaviani Endang Wahyuni Eni Nuraeni Epekele Wisdom Ersa Amanda Maulida Fani Apriliyani Fani Apriliyani Farah Fauziah Fauzia, Elsa Febry Valentina Fenny Setyawati Fina Septa Helennia Gadis Ayu Rizky Darmala Geo Putri Hafira Isnain Hafira Isnain Hakim, Mohamad Zulman Hamdani . Hamdani Hamdani Hamdani Hamdani Hamdani Hamdani Hanifah Muzhaffirah HANIFAH NADA SAUSANTI Helmi Yazid Hesty Erviani Zulaccha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Erviani Zulaecha Hesty Ervianni Zulaecha Hidaya, Imam Hilda Nur Awaliah Husna Darra Sarra Hustna Dara Sarra Ibnu Fajar Saleh Ichwan Syahrul Gunawan Iin Alfhadillah Ilham Dermawan Rusmiati Imam Hidayat Imas Kismanah Imas Kismanah Imas Nurhafifah Imelda Dwi Apriliani Imma Maharani Fitriah Immawati, Siti Asriah Inayah, Lailatul Indalisti Indalisti Indra Gunawan Siregar Indriani Nour Fitriana Intan Fauziah Irdawati Irdawati Irfan Fadholi Putra Ismail Ismail ISMAIL SYAM Isnaeni Rizkita Putri Iwan Setiadi Izdahara Afrina Izdahara Afrina Januar Eky Pambudi Januar Eky Pambudy January Eky Pambudi Jayanih, Ahmad Karmila, Dinar Khalimatussyadiyah, Firda Kimsen Kimsen Kimsen Kimsen kismanah, imas Kunah, Kunah Kusdianto, Kusdianto Lauw Tjun Tjun Lestari, Widya Ayu Lia Anggraini Lindeawati, Putri Lutfiah Airlangga Putri Luthfi Setyo Maharani Lutvia Istiqomah Lutvia Istiqomah Magdalena, Crhista Mairiza Selvia mas Kismanah Maulana Yusuf Aji Wibowo Melin Fitryani Melin Fitryani Mellani Devita Putri Mia Novianti Moh Khoirul Anam Mohamad Adrian Agus Pratama Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohamad Zulman Hakim Mohammad Zulman Hakim Mohammad Zulman Hakim Mokhammad Ihsanuddin Mudi Susilo Muhamad Noval Aditia Muhamad Rafli Muhamad Rafly Herdiansyah Muhamad Rafly Herdiansyah Muhamad Sirojudin Muhammad Fallah Muhammad Farhan Muchtar muhammad fikri Muhammad Ikhlasul Muhammad Ikhlasul Muhammad Rifai Muhammad Rizky Ariyanto Muhammad Taqi MULYADI Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyadi Mulyasari, Windu Munawar Muchlish Murniadi, Murniadi Nabilla Faradhillah Nabilla Qomaria Nadia Larasati Nadiah Adilah Nadiah Adilah Nadiatul Fiqriyah Nadiatun Masleha Nanda Syifa Kamilah Nela Dharmayanti Nindhy Sellyna Pratiwi Noorkartina Mohamad Nur Amanah Yulianti Nur Istianah Nur ‘Aini Qurrota A’yun Nurafifah Nurafifah Nuraini Nuraini Nurfitriani, Chantika Nurhuda, Hengki Nurmala Dewi Nurul Adibah Nurul Rahmawati Ogi Nur Saputra Pakpahan, Ramses Pambudi, Januar Eky Priadini, Dhesty Priyo Susilo Puput Patmawati Purba, Fany Dewi Irma Putri Marliana Nuril Azmi Putri, Ardiana Salsabila Putri, Jesika Putri, Wulia Sabrina Rahandri, Daniel RAHAYU ALPIANI Ramadhani, Anindya Ramdanu Nugroho Ratih Khoirotun Nisa Reni Anggraeni Reni Anggraeni Rhika Cahyaningtyas Riani , Alin Riesta Ayu Delia Riesta Ayu Delia Rijal Junaedi Rino Wahyudi Riri Trinanda Risa Risyani Riska Dwi Amelia Riska Kartika Sari Riyana Eka Sapitri Riyana Eka Sapitri Rizki Amelia Rizki Bella Andhika Siregar Rohmansyah, Budi Romdona, Siti Roni Rustandi Rosdwiana Putri Dewi RR. Ella Evrita Hestiandari Rudi Zulfikar Rusmiati Rusmiati Saad, Asni Sadenah Berlin Saleman Hardi Yahawi Salsabila Saifana Samino Hendrianto Samino Hendrianto Samino Hendriyanto Samino Hendriyanto SANI FATIKA Sarah Nurjanah Sari Yulyanti Sari, Petty Aprilia Sari, Riski Ulan Sasa Suratman Saskia Imelda Savera Wulan Pratiwi Savira Yenita Sari Seleman Hardi Yahawi Seleman Hardi Yahawi Selmha Bella Arvhiari Septi Ludianah Septian Tri Putra Setiawan, Miyah Maulidah Shalsabila Herman Shinta Aditia Putri Shufi Muhammad Mushab Mujaddidi Sigit Budi Santoso sigit budi santoso Silvia Anggraeni, Diva Siregar, Indra Gunawan Siregar, Indra Gunawan Siroj Tholibin Siti Fatimah Siti Fazriani Siti Munajah Siti Nurjanah Siti Rahmah Nuraini Siti Salamah Siti Salamah Sonia Nadia Muslimah Sonia Nadia Muslimah Sri Wahyuni Sriyanto Sriyanto Sriyanto Sriyanto Sudarmanto, Eko Suparman Suparman Susilawati Susilawati Susilawati, Susilawati Sustari Alamsyah Sustari Alamsyah Sutardji Sutardji Syifa Rustianti Nurhasanah Syukron Makmun, Syukron Tafkiyatul Cindy Aulia Taqi, Muhamad Tiara Devianti Tita Agustianingrum Triana Zuhrotun Aulia Triana Zuhrotun Aulia Tristianti Muzayana Tubagus Ismail Ubay Dillah Ulfiah, Ulfiah Umaroh, Ameliani Zeila Umi Masruroh Utami, Gayatri Utami, Salma Nur Viga Ardhinata Virania Aulia Wati Yarahmah Wati Yaramah Watiyarrahmah Watiyarrahmah Wibowo, Maharani Nur Restu Widiyah, Efta Widya Cahyani Wibisono Winda Mulyani Winda Ningsih Winda Rosa Permatasari Wulida, Scherly Vigid Yani, Sari Putri Yaramah, Wati Yolanda Ernawanto Yuliani Fadillah Azzahra Yuniarti Yuniarti Yusniar, Vrisca Zakia, Siti Zanida Amelia Mahmud Zulfa Aryani Karimah